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Pengaruh Administrasi Pajak Digital, Kualitas Pelayanan Fiskus, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung. Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sa...
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Analisis Implementasi Akad Murabahah Bil Wakalah pada Pembiayaan di KSPPS IBil FEBI UIN SAIZU
Unik Depisari
; Fathonah, Aenia Latif
; Cery, Cery
; Ashfa, M. Aqila
; Fitriyah, Siti Zakiyatul
; Sulasih, Sulasih
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and concl...
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Strategi Bank Syariah Dalam Meningkatkan Minat Masyarakat Terhadap Produk Tabungan Syariah
Damayanti, Chika Permata Destia
; Romdon, Fani
; Anggraeni, Feny Yulia
; Prasetyaningsih, Hana
; Anjarani, Resti Dwi
; Rosmiah, Rosmiah
; Sulasih, Sulasih
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the digitalization strategies implemented by Islamic banks to increase public interest in Sharia savings products. The research focuses on the use of digital technologies such as mobile banking, Islamic fintech, big data, and social media as key instruments to enhance service accessibility and strengthen customer trust. A qualitative descriptive method with a literature-based approach was employed by collecting and examining relevant academic sources. The data were ana...
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Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent...
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Social Media Digital Footprints for Strengthening Corporate Forensic Auditing Practices
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Integrasi Hadits Nabi Tentang Konsep Budgeting Berbasis Maqāṣid Dalam Menyeimbangkan Efisiensi dan Tanggung Jawab Sosial
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimiza...
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EDUCATION AND SOCIALIZATION OF THE BANJARSIHAT APPLICATION FOR HIV/AIDS PREVENTION AND EDUCATION IN KARANG JATI VILLAGE AND SUSUKAN DISTRICT
Puspita, Rina
; Ulin Nuha ABA, Muhammad
; Kuspranoto, Abdul Haris
; Rohman Al Ghifari, Ahmad Arif
; Maya Rani, Destri
; Citra Puspita, Rery Renit
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 2
(2025)
The BanjarSihat application outreach and socialization program aims to raise public awareness about HIV/AIDS through a technology-based approach. The program combines three main methods: outreach, training, and mentoring. Outreach is conducted to provide basic information about HIV/AIDS, how it is transmitted, and preventive measures that can be taken. Training is provided to facilitate the use of the BanjarSihat application, which is designed to provide easy access to health information related...
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THE USE OF SIMPLE PAST TENSE IN RECOUT TEXT: (AN ERROR ANALYSIS)
English Research Journal : Journal of Education, Language, Literature, Arts and Culture
Vol 10
, No 1
(2025)
The research objectives were: 1) To find out the kinds of errors made by the tenth grade Students of SMK Kristen 2 Surakarta on using simple past tense in recount text. 2)To determine the dominant errors made by tenth grade Students of SMK Kristen 2 Surakarta on using simple past tense in recount text. The research subject was in class X TO (Teknik Otomotif), with 28 students. The method of data was qualitative research. This research was studied from the perspective of error analysis. There wer...
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GENDER ROLES AS SEEN IN ‘BARBIE’ MOVIE BY GRETA GERWIG
English Research Journal : Journal of Education, Language, Literature, Arts and Culture
Vol 10
, No 1
(2025)
The objective of this research was to analyze how gender roles seen in the movie ‘Barbie’. This research is classified as a qualitative research type using a descriptive approach. The data from this study comes from ‘Barbie’ movie and script. Then, in collecting data the researcher used documentation by watching the movie and reading the script. In analyzing data, the researcher used interactive data analysis by Miles and Huberman. To find the research's validity, triangulation data and triangul...
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